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PRAHALLAD MOHARANA Versus ASSISTANT COMMISSIONER OF INCOME-TAX

[2015] 42 ITR (Trib) 35 (ITAT [Ctk]) - Non-service of notices under sections 143(2) and 142(1) - assessee argued that the service of notice has been made to a wrong person, who is not known to the assessee and, therefore, the assessment so made is illegal and bad in the eyes of law - Held that:- The service made on a wrong person who in fact is not related to the assessee either as an employee or an authorised-agent and, therefore, said service of notice is not valid in view of the provisions of .....

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of the learned Commissioner of Income-tax (Appeals)-II, Bhubaneswar dated March 25, 2013 for the assessment year 2009-10. 2. Although the assessee has raised various grounds, however, learned counsel for the assessee has pressed ground Nos. (a) and (b) for adjudication, which are as under : "(a) For that the orders of the forums below are illegal, unjust and excessive in the facts of the case and liable to be quashed. (b) For that non-service of notices under sections 143(2) and 142(1) is .....

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und No. 2 raised the issues should have been considered." 3. The brief facts of the case as pointed out by learned counsel for the assessee from the order of the learned Commissioner of Income-tax (Appeals) in para 4.1., for the sake of convenience, is reproduced hereinbelow : "In regard to this procedural objection, as stated hereinabove, the assessment records have been examined and have been confronted to the authorised representative of the appellant Sri B. B. Sahu, advocate on Mar .....

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uthorised representative for necessary compliance to the notice. Accordingly, the authorised representative had appeared before the Assessing Officer) on February 2, 2011. He had filed a "Hazira" on that date stating that the petitioner was present before the Deputy Commissioner of Income-tax, Circle-2(2), Bhubaneswar on that day through his authorised representative for hearing of the assessment year 2009-10 "in response to notice dated September 27, 2010". This clearly esta .....

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peared before the Assessing Officer from time to time and sufficient oppor tunities had been given to the appellant to explain his case. In view of the above, I am not inclined to accept that statutory notices were not served and the appellant was deprived of natural justice before completion of the assessment." 4. The learned Commissioner of Income-tax (Appeals) rejected the legal ground raised by the assessee, as reproduced above. 5. Learned counsel for the assessee argued that the servic .....

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as to be held as nullity. 6. On the other hand, the learned authorised representative relied upon the orders of the authorities below. 7. Learned counsel for the assessee also relied upon the decision of the Income-tax Appellate Tribunal, Delhi Bench in Hind Book House v. ITO I. T. Appeal No. 1017 (Del) of 2000 assessment year 1996-97 [2005] 274 ITR (AT) 61 (Delhi) and the relevant part in para 8 of the said decision is reproduced hereinbelow (page 68) : "8. In the present case, the notice .....

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